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C&S WHOLESALE GROCERS v. DEPT. OF TEXAS

No. 15-282.

155 A.3d 169 (2016)

2016 VT 77A

C&S WHOLESALE GROCERS, INC. v. DEPARTMENT OF TAXES.

Supreme Court of Vermont.

September 16, 2016.

Attorney(s) appearing for the Case

Jon R. Eggleston and Malory S. Lea of Primmer Piper Eggleston & Cramer PC, Burlington, for Plaintiff-Appellant.

William H. Sorrell , Attorney General, Will S. Baker , Assistant Attorney General, and Bridget C. Asay , Solicitor General, Montpelier, for Defendant-Appellee.

PRESENT: Dooley, Skoglund, Robinson and Eaton, JJ., and Kupersmith, Supr. J. (Ret.), Specially Assigned.

¶ 1. Taxpayer C&S Wholesale Grocers, Inc., a wholesale grocery distributor, disputes sales tax assessed by the Vermont Department of Taxes on the purchase of reusable fiberglass freezer tubs used in the transport of perishable items, as well as the Department's refusal to refund sales tax paid on diesel fuel used to power refrigeration...

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